This section features all legal, best practices, sample documents, and external resources we believe can help grantmakers and foundations on a variety of topics. Some of these items are only available to Council members. If you would like to have a resource added to any of these sections, e-mail the resouce to the Council Knowledge Center[2] for consideration.

As a benefit of membership, the Council on Foundations attorneys and legal staff provide information and education to Council members regarding a variety of topics related to foundation operations and legal compliance. All information on this website, and all publications, articles, e-mail correspondence and telephone consultations provided by Council attorneys and legal staff are intended for informational purposes only and not as part of an attorney-client relationship. Council attorneys are not licensed in every state and cannot provide legal representation. The information is not a substitute for expert legal, tax or other professional advice tailored to your specific circumstances, and may not be relied upon for the purposes of avoiding any penalties that may be imposed under the Internal Revenue Code. Council members may e-mail legal@cof.org[3] with inquires and for more information.